Rocky Mountain Corporation makes two types of hiking boots-Xactive and Pathbreaker. Data concerning these two product lines appear below: Xactive $ 63.90 s 17.30 Pathbreaker $ 50.10 s 12.10 Direct materials per unit Direct labor cost per unit Direct labor-hours per unit Estimated annual production and sales 1.4 DLHS 16,000 units 1 DLHS 66,000 units The company has a conventional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below: $1,688,440 88,400 DLHs Estimated total manufacturing overhead Estimated total direct labor-hours Required: 1-a. Compute the predetermined overhead rate based on direct labor-hours. 1-b. Using the predetermined overhead rate and other data from the problem, determine the unit product cost of each product. 2. The company is considering replacing its conventional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity cost pools: Expected Activity Estimated Overhead Cost Pathbreaker Total Activity Cost Pools and Activity Measures Supporting direct labor (direct labor-hours Batch setups setups) Product sustaining (number of products) General factory (machine-hours) Xactive 601,120 387,500 644,060 55,760 66,000 22,400 205 88,400 105 310 1 1 2 6,600 8,200 1,600 $1,688,440 Total manufacturing overhead cost Determine the activity rate for each of the four activity cost pools. 3. Using the activity rates and other data from the problem, determine the unit product cost of each product Req 1A Req 1B Req 2 Req 3 Compute the predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.) Predetermined overhead rate 19.10 per DLH Using the predetermined overhead rate and other data from the problem, determine the unit product cost of each product. (Round your intermediate calculations and final answers to 2 decimal places.) Xactive Pathbreaker Unit product cost Determine the activity rate for each of the four activity cost pools. (Round your "per DLH" and "per MHR" answers to 2 decimal places.) Activity Rate Activity Cost Pools Supporting direct labor Batch setups Product sustaining General factory per DLH per setup per product per MHR Using the activity rates and other data from the problem, determine the unit product cost of each product. (Round your intermediate calculations and final answers to 2 decimal places.) Xactive Pathbreaker Unit product cost